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State’s 50/50 transient‑lodging tax split clears way for local flexibility; county proposes $100,000 first‑year distribution to rural fire districts
Summary
Oregon’s HB 4148, creating a 50/50 split of certain transient lodging tax (TLT) revenues effective Jan. 1, 2027, passed the session; Clatsop County staff outlined reporting requirements, eligible uses and a proposed $100,000 first‑year discretionary TLT distribution to rural fire districts using a base-plus-volume formula.
Amanda Rapichek, Clatsop County management and policy analyst, told commissioners that HB 4148 passed the Legislature and “landed with the 50/50 split, which is effective on January 1 of next year.” The county staff briefing laid out how the split will affect local authority over TLT revenues and what reporting will be required.
The bill allows a 50% local allocation for city and county services (including emergency and non‑emergency services) and preserves tourism uses — notably adding resiliency grants for small businesses, restaurants and lodging within the tourism portion, Rapichek said. The statute will require local governments with TLTs to file a biennial report beginning next year; the Legislative Revenue Office will compile those reports and deliver a study to the Legislature by Sept. 15, 2034, she said.
Why it matters: the change gives counties and cities additional flexibility to use lodging taxes for local services, but it also adds reporting and oversight requirements. Rapichek told the board staff will return with a work‑session item to discuss any local rate adjustments and timing for rate reductions tied to the new revenue split.
On local distribution, county staff proposed allocating $100,000 in discretionary TLT receipts for the first year to rural fire districts that historically lacked access to ARPA funding. The draft formula would give a base share (about 27.5%) to every eligible agency, with the remaining roughly 72.5% allocated by call volume, the staff summary said. The presentation noted these sums can be meaningful for small volunteer departments — one agency’s $5,600 share was described as roughly 15% of its annual budget.
County staff flagged data limitations: existing dispatch (CAD/RMS) systems and call coding do not always distinguish local versus tourism calls, and the county expects more reliable data after upgrades. Commissioners urged continued outreach to transient lodging operators and local Destination Marketing Organizations to reduce adversarial tensions and build an advisory channel ahead of implementation.
Next steps: staff will bring more detail on the local rate discussion and the TLT distribution formula in upcoming work sessions and will email fire chiefs so districts may budget for the preliminary allocation.
